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This document provides instructions for forming the present tense in Spanish. It explains that the present tense is used to talk about things that are happening now or happen regularly. It then outlines the steps to conjugate regular -AR, -ER, and -IR verbs in the present tense by removing the infinitive ending and adding the appropriate ending for each subject (I, you, he/she, etc.). It notes that some common verbs like ser and ir are irregular.






